VIIList of Authors

José Almeida Fernandes

José Almeida Fernandes is a Tax Lawyer at Semapa – Sociedade de Investimento e Gestão, SGPS, SA, a Portuguese public holding company of an industrial group operating in the paper and pulp, cement and environment sectors. As part of his professional experience, he practised law at Morais Leitão, Galvão Teles, Soares da Silva & Associados and, on secondment, at the Amsterdam office of the law firm Loyens & Loeff. In 2011, he was Deputy to Secretary of State for Tax Affairs of the XIX Portuguese Constitutional Government and in 2013, a Member of the Portuguese Corporate Income Tax Reform Commission. He obtained a Law degree with a major in Law & Economics from Lisbon University Law School (2001) and furthered his academic qualifications with an advanced LLM in International Tax Law from Leiden University (2007), where he graduated with honours and also served as a teaching assistant of the Leiden International Tax Center (ITC). He is a fellow of the Group for Research on European and International Taxation (GREIT) and a researcher associate of Centro de Investigação de Direito Europeu, Económico, Financeiro, e Fiscal (CIDEEFF).

José Manuel Almudí Cid

José Manuel Almudí Cid is Head of the School for Legal Practice at the Complutense University of Madrid (Spain) where he is Professor of Tax Law. His main fields of research are European tax law in the area of direct taxation, international anti-avoidance rules, the harmonised system of VAT and taxpayer’s rights.

Mateja Babič

Mateja Babič is a tax partner at WTS in Slovenia. She holds an LLM in international tax law, granted by the Wirtschaftsuniversität Wien (University of Vienna). Her professional focus is on the taxation of individuals, including succession planning. She works for family businesses and private clients with international factor. She is acting as a lay judge at the Labour Court in Slovenia. Her research and publishing activities mainly focus on Slovene and European tax law.

Pierre Burg

Pierre Burg is a practising lawyer admitted to the Strasbourg Bar (France). He joined the tax department of CMS Francis Lefebvre Avocats in 2015. He assists clients in a wide range of tax disputes regarding both individual and corporate taxation, with a special focus on international tax issues. He is IBFD’s correspondent for France and regularly contributes to the Tax News Service as well as to several IBFD publications.

VIIILuc De Broe

Luc De Broe is Professor of Tax Law at KU Leuven (Belgium) and chair of the Institute of Tax Law (KU Leuven).

Ana Paula Dourado

Ana Paula Dourado is Full Professor of Tax Law and International and European Tax Law at the University of Lisbon, Director of the Centre for Research in European, Economic, Financial and Tax Law (CIDEEFF), and the Editor-in-Chief of the Kluwer International Tax Journal . She has been a visiting Professor of several European Universities, the University of Florida, MoF in Taiwan and the African Lusophone Universities. She is a founding member of the Group for Research on European and International Taxation (GREIT). Dourado has chaired a transfer pricing arbitration committee under the EU Arbitration Convention (2023); she has drafted and negotiated reforms in Portuguese speaking countries as an expert at the legal department of the International Monetary Fund and also tax reforms on direct taxation and tax procedure for the Timor-Leste government (2015-2016). She was a member of the Centre for Tax Studies at the Portuguese Ministry of Finance, a delegate for Portugal in the working groups for direct tax harmonisation at the European Community, and a member of the working group for tax avoidance and evasion at the OECD. She is a member of the scientific boards of several Tax Journals. Dourado was a Member of the EATLP Academic Committee (2007-2012, 2018-2020) EATLP Executive Board (2012-2017) and the TAXUD Platform on Tax Good Governance (since 2013-2019). Her research interests and publications focus on International, European and Comparative Tax Law, International Tax Justice, Constitutional & Fundamentals of Tax Law, Procedure Tax Law, Direct Taxes.

Elena Fuchs

Elena Fuchs (MSc) was a teaching and research assistant at the Chair of Tax Law and Public Law at Friedrich-Alexander-University Erlangen-Nürnberg. She studied Business Studies and FACT in Nuremberg and Cork. Her research focuses on VAT.

Eivind Furuseth

Dr Eivind Furuseth (PhD and adv. LLM) is an associate professor in the Department of Law and Governance at the Norwegian Business School BI. Before joining the Norwegian Business School BI, he worked as a tax lawyer at KPMG Law for four years with a main focus on international tax law. Prior to that, he spent five years at the Norwegian tax authorities where he was responsible for assessing some of the largest multinationals in Norway. After having worked about three years with the tax authorities, he went to Leiden, the Netherlands, where he studied for one IXyear at the International Tax Center in Leiden (ITC) and obtained an advanced LLM in international tax.

Additionally, Dr Furuseth is a board member of the Nordic Tax Research Council, substitute member of the academic committee of European Association of Tax Law Professors (EATLP), editor of the Norwegian tax journal responsible for updating IBFD’s information regarding the individual and corporate tax system in Norway, responsible for legal comments on direct and indirect tax law at Karnov Group Norway and member of the editing board of the .

Furuseth has also a parttime position at the University of Stavanger where he is mainly responsible for EU/EEA law at bachelor level and member of the national complaint board for tax matters. Dr Furuseth’s main areas of expertise are domestic and international tax law, including EU/EEA law and abuse of law.

Daniel Gutmann

Daniel Gutmann is Professor of Domestic, International and European Tax Law at the Sorbonne Law School (University Paris-1) where he is the Director of a research centre in taxation (Sorbonne-Fiscalité-Finances Publiques). He wrote numerous articles on tax matters and is the author of a book on taxation of businesses (Droit fiscal des affaires, Lextenso, 14th ed., 2023), which was awarded the Legal Book Special Prize by the French Constitutional Court and the “Club des Juristes”. Another book on tax law interpretation has been published recently (Sources et ressources de l’interprétation juridique, LGDJ, 2023). He is also a partner at CMS Francis Lefebvre Avocats, in charge of the Tax Intelligence Department. Within CMS, Daniel is Head of the CMS Treaty and EU Tax Law Group and a member of the steering committee, CMS Global Tax.

In addition to his activities at university and CMS, Daniel is the Scientific Director of “Fiscalité internationale”, a French tax review dedicated to international tax law. He is also Chairman of the European Branch and IFA and a member of the Scientific and Executive Committees of the French IFA Branch.

Werner Haslehner

Werner Haslehner is Professor of Law at the Faculty of Law, Economics and Finance of the University of Luxembourg, where he holds the ATOZ Chair for European and International Tax Law. He is also Co-Director of the university’s LLM Programme in EU and International Tax Law. He was a visiting professor at the University of Paris I Sorbonne in 2018, the University of Turin in 2019 and the University of São Paulo in 2023. In 2020, he was a Global Research Fellow at NYU School of Law. His research interests cover all aspects of international taxation, including the impact of EU law and tax policy.

XRoland Ismer

Prof. Dr Roland Ismer MSc Econ. (LSE) holds the Chair of Tax Law and Public Law at Friedrich-Alexander-University Erlangen-Nürnberg. He studied law and economics at the universities of Constance, Geneva and Munich as well as the London School of Economics, and completed his PhD and habilitation theses on tax law at the Ludwig-Maximilians-University of Munich. His research focuses on domestic and international tax law as well as on VAT.

Eric C.C.M. Kemmeren

Eric C.C.M. Kemmeren is professor of international taxation and international tax law at the Fiscal Institute Tilburg of Tilburg University in the Netherlands. As of 1992, he is Of Counsel with Ernst & Young Tax Advisers, and as of 2007 he is a Deputy Justice of the Arnhem Court of Appeals (Tax Division), the Netherlands. In 2001, he obtained his PhD from Tilburg University on a thesis entitled Principle of Origin in Tax Conventions, A Rethinking of Models. He is an editor of the EUCOTAX Series on European Taxation and chair of the editorial board of EC Tax Review, published by Kluwer Law International. Furthermore, he is a co-initiator and coordinator of...